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Course Syllabus |
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Course Goals |
Principles of Accounting II is a continuation of Principles of
Accounting. The course will introduce accounting procedures related to
corporations and manufacturing. The course also includes an
introduction to capital budgeting, analysis of financial statements and
decision-making by management. |
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Course Design |
This course is designed to use the tools of the internet/computer-based
and related text. Presentation of the material will be in the format of:
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Prerequisites |
You must have the
technology and the skills to operate a computer, navigate on the Internet,
and have the ability to send and receive email with attachments. In
addition you must have completed ACCT101 Principles of Accounting I.
Make sure you check out the technical requirement to be successful in the
class. |
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Required Text |
Accounting by Warren Reeve
Fees, 19th Edition |
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Strategies |
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Assignments |
The purpose of the text
assignments is to help you organize your thoughts, review the major concepts,
and allow me to view your understanding. You are allowed to use the assignments
as a resource during the testing process. Textbook assignments should be
created in a Word/Excel or Works/Spreadsheet. Send them in attachment
format. Do not send them in a zip format. For full credit, your Textbook
Assignments must be submitted to the instructor 48 hours before the test
date. The answers will be posted 24 hours before each test date. Textbook
assignments are graded on presentation, accuracy, and timeliness. Maximum
late assignment credit is 50%. Assignment value is 20 points per unit. See the section Schedule of Assignments and Tests below
for due dates. |
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Tests/Exams |
The tests are designed to measure
your understanding of the material. Each test will measure both your
technical and conceptual skills. To prepare yourself for a unit exam, study
your assignments, the text, and the practice quizzes. You may use your text
and assignments to assist you. Each unit test will carry a valve of 80 points.
When you are ready to take an
exam, sign on to the test and submit your answers. Allow 90 minutes for
each examination. Tests must be taken within the scheduled time. You may use
a calculator, text, and assignments. I will notify you as to your score within
3 standard work days after completion of the exam. There will be a total of 6
tests/exams, one test every two (2) chapters. |
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Threaded
Discussion |
Threaded discussions are online
discussions much like a classroom where first I will open up a question to
the class for discussion. You will have an opportunity to respond to the
questions(s) as well as other students. You may also add your own Threaded
Questions to begin a discussion with other fellow students and the instructor.
I will always include as part of my answer a follow up question for anyone in
the class to respond to. It does not matter when you go into the Threaded
Discussion area there will always be question to answer or some other student’s
response that you can expound on. Students should read through all the
discussion entries. You are required to participate in at least ten (10)
Threaded Discussion activities, although most students will have 15 to 30 in
a semester, but it is not a contest of quantity. Participate to learn and
share. I will respond to the threaded discussion two times a week. |
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Webliography |
During the semester as part of
the requirements for the course, you will need to research 5 topics of your
choosing related to the units covered and write 3 to 4 paragraphs
summary of your research along with the web site address. For example,
research bond issues or cash flow. In the Webliography section, I will
be listing specific web sites and suggested activity. The Webliography
is like a bibliography of resources on the World Wide Web for students to
visit and find information. You will need to submit five (5) reports
based on an accounting topic and e-mail the report. Send your report as an
attachment. Do not put them in a zip folder. Write your findings in a
Word Document and send as an attachment. Each report will be approximately
three to four paragraphs valued at ten (10) points each. The deadline for submitting
Webliography reports is April 28, 2001. See sample Webliography in
Document Sharing. |
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Grading |
In order to earn a C- or better you need to
score at least 65% on all of the activities above. For example you
need to score 65% of Threaded Discussion Points, 65% of Textbook
Assignment Points, 65% of Unit Test Points, 65%
on the Stock Market Report, and 65% on the Webliography
Points. If you do not, you will receive a grade of D+ or
less. Every component is a part of the whole education. Allocation of points:
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Academic Calendar |
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Schedule of
Assignments and Tests |
If you are having any difficulty
with any of the assignment materials please let us know so that we may make
suggestions to assist you. Due to the varying mature of the topics covered,
some assignments will require more completion time. Please note: All
assignments must be emailed by due date to receive full credit.
You
are required to complete this course work in the semester you enroll for the
class. This class is not self-paced and
is not open-entry, open-exit. Exams have specific dates to be completed by to
insure completion by the end of the semester. You should commit to regular
study time and communication time online with the class and the instructor,
as you would with any college course. |
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Course Policies
and Procedures |
Assignments: To receive
full credit you need to submit your assignments 48 hours prior to the test
date schedule. Solutions to the assignments will be posted . Courtesy Code: Please
follow the rules of common courtesy in all your email messages and your
critiques. Grading Policies: Refer to
the grading section of the syllabus Safeguards: Back up every
piece of work you do on disk, and make a hard copy. Help can be found through
the help line[your institution] services. Heavy internet use occurs
during the evening hours of 8-10pm. You might want to consider logging on at
other times if possible. Deadlines: Odd things
happen in cyberspace: emails get lost; servers disconnect temporarily; logins
are impossible. Don’t wait for the last moment to get things done. Allow time
to meet deadlines. Reply and check for replies on every email sent and
received. If you don't hear from me within a week, contact me via email or
phone (515) 964-6349. Workshop Etiquette: People
want fair, honest feedback. Criticism should be considered a necessary part
of the procedure, as well as, praise. Please be courteous to all your
classmates and myself in Threaded Discussion and email. Attendance: I encourage
you to go online often to use the resourses available Special Needs: If
you have a learning or physical disability that will require special
accommodation, please notify me immediately upon enrollment. |
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Course
Competencies |
During this course, the student
will be expected to: 1. Interpret terminology used in
preparing the stockholder's equity section of the balance sheet. 2. Assess impact of borrowing on
a long-term basis for financing a corporation. 3. Differentiate between
investments in stocks and bonds. 4. Develop a statement of cash
flows. 5. Assess application of
financial statement analysis in determination of solvency and profitability. 6. Appraise alternative methods
of combining businesses. 7. Compare managerial accounting
with financial accounting. 8. Distinguish between the two
major types of cost accumulation systems employed by manufacturing companies.
9. Explain process cost
accounting and joint costs. 10. Explain the use of analysis
of cost-volume-profit relationships in planning operations. 11. Assess the tools and
techniques used to analyze and interpret the difference between expected and
actual performance. 12. Explain the concept of
responsibility accounting. 13. Examine the nature of capital
investment analysis on management decisions. |
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Talents Needed |
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Responsibilities |
My responsibility is to convey
information and answer your questions in a timely manner. I believe each of
you has the potential to be successful in this course by completing the
assignments and studying the materials available to you. Your responsibility is to
determine what you need to do to master the materials presented and proceed
to accomplish it. Ask for help when you need it and report any technical or
other problems that impede your progress toward success. |
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